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2010 (12) TMI 1045 - HC - CustomsCriminal Revision Applications - applicant submitted that the basis of conviction of the present applicant (A-2), is on the basis of the statement of the co-accused under Section 108 of the Customs Act also submitted that assuming that the statement of the present applicant is inculpatory, can conviction be based solely on such confessional statement – Held that:- statement recorded by Customs Officers under Section 108 of the Customs Act is admissible in evidence. The court has to test whether the inculpating portions were made voluntarily or whether it is vitiated on account of any of the premises envisaged under Section 24 of the Evidence Act, no reason to interfere with the concurrent findings arrived at by both the Courts below and the present Revision Applications deserve to be dismissed
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